This study assesses the effect of CEO and CFO gender on corporate earnings management. Sample was collected from manufacture firms listed in Indonesia Stock Exchange in the period of 2012-2014. Results of the study reveal that existence of female CEO and female CFO has no significant effect on corporate earnings management. This finding indicates that external pressure from other parties may be stronger for firms to manage the financial report. Consequently, it excludes the effect of the characteristics inherent in gender of corporate decision makers.